In the Thirteenth Discourse of Attar's Asrar Nameh, the poet explores the absolute incomprehensibility of divine mysteries (Sirr-e Elahi). Reflecting on a lifetime of profound spiritual striving and intellectual pursuit, he concludes that human intellect is fundamentally incapable of grasping the ultimate truth. The poem portrays the spiritual path as an endless, bottomless valley, asserting that both ordinary seekers and advanced spiritual leaders are ultimately rendered equal in their state of absolute bewilderment (heyrat) before the hidden realities of God. This concept highlights a central tenet of Sufism: the limitation of human cognition and the necessity of complete spiritual humility.